/* ===== Fiscality Consult — Article styles ===== */
*,*::before,*::after{margin:0;padding:0;box-sizing:border-box}
:root{
  --primary:#0E4D6F;--primary-light:#e8f4f8;--primary-softer:#d1e8f0;
  --bg:#f8fafb;--white:#ffffff;
  --text:#2d3748;--text-light:#718096;--green:#48bb78;
  --shadow:0 4px 24px rgba(14,77,111,0.06);--shadow-lg:0 12px 40px rgba(14,77,111,0.10);
  --radius:16px;--radius-btn:50px;
  --font-body:'Plus Jakarta Sans',sans-serif;--font-heading:'Cormorant Garamond',serif;
  --transition:0.3s ease;
}
html{scroll-behavior:smooth;scroll-padding-top:80px}
body{font-family:var(--font-body);color:var(--text);background:var(--white);line-height:1.75;font-size:16px;-webkit-font-smoothing:antialiased}
h1,h2,h3,h4{font-family:var(--font-heading);font-weight:700;color:var(--primary);line-height:1.25}
a{color:var(--primary);transition:var(--transition)}
img{max-width:100%;display:block}

/* ===== NAVBAR ===== */
.navbar{background:var(--white);box-shadow:0 2px 12px rgba(14,77,111,0.06);position:sticky;top:0;z-index:100}
.container{max-width:1200px;margin:0 auto;padding:0 24px}
.navbar-inner{display:flex;align-items:center;justify-content:space-between;height:72px}
.brand{display:inline-flex;align-items:center;gap:10px;text-decoration:none}
.brand img{height:44px;width:auto;display:block}
.nav-back{font-size:.9rem;font-weight:600;display:inline-flex;align-items:center;gap:6px;text-decoration:none}
.nav-back:hover{text-decoration:underline}

/* ===== ARTICLE HEADER ===== */
.article-header{padding:60px 0 40px;background:linear-gradient(135deg,var(--white) 60%,var(--primary-light) 100%)}
.article-meta{display:flex;align-items:center;gap:14px;flex-wrap:wrap;margin-bottom:20px;font-size:.85rem}
.article-tag{background:var(--primary);color:var(--white);padding:4px 14px;border-radius:20px;font-weight:600;font-size:.75rem;letter-spacing:.5px;text-transform:uppercase}
.article-meta time,.article-meta .read-time,.article-meta .author{color:var(--text-light)}
.article-meta .author strong{color:var(--text);font-weight:600}
.article-meta .sep{color:var(--text-light);opacity:.5}
.article-title{font-size:clamp(2rem,4vw,2.8rem);margin-bottom:18px;max-width:880px}
.article-lead{font-size:1.15rem;color:var(--text-light);max-width:780px;line-height:1.7}

/* ===== ARTICLE COVER ===== */
.article-cover{margin:30px 0 50px}
.article-cover img{width:100%;max-height:440px;object-fit:cover;border-radius:var(--radius);box-shadow:var(--shadow-lg)}

/* ===== ARTICLE BODY ===== */
.article-body{max-width:780px;margin:0 auto;padding:0 24px 80px}
.article-body p{margin-bottom:1.4rem;font-size:1.05rem}
.article-body h2{font-size:1.85rem;margin:3rem 0 1.2rem;padding-top:.5rem}
.article-body h2:first-child{margin-top:0}
.article-body h3{font-size:1.35rem;margin:2rem 0 .8rem;color:var(--primary)}
.article-body ul,.article-body ol{margin:0 0 1.5rem 1.5rem}
.article-body li{margin-bottom:.6rem;font-size:1.02rem;line-height:1.75}
.article-body strong{color:var(--text);font-weight:700}
.article-body a{color:var(--primary);text-decoration:underline;text-underline-offset:3px}
.article-body a:hover{color:#0a3a54}

/* Callouts */
.callout{background:var(--primary-light);border-left:4px solid var(--primary);border-radius:8px;padding:20px 24px;margin:1.8rem 0}
.callout p:last-child{margin-bottom:0}
.callout strong{color:var(--primary)}
.callout-warning{background:#fff5f0;border-left-color:#dd6b20}
.callout-warning strong{color:#c05621}
.callout-success{background:#f0fff4;border-left-color:var(--green)}
.callout-success strong{color:#276749}

/* Tables */
.article-body table{width:100%;border-collapse:collapse;margin:1.8rem 0;font-size:.95rem;border-radius:8px;overflow:hidden;box-shadow:var(--shadow)}
.article-body th,.article-body td{padding:14px 18px;text-align:left;border-bottom:1px solid var(--primary-softer)}
.article-body th{background:var(--primary);color:var(--white);font-weight:600;font-size:.85rem;text-transform:uppercase;letter-spacing:.5px}
.article-body tr:last-child td{border-bottom:none}
.article-body tr:nth-child(even) td{background:var(--bg)}

/* Quote */
.article-body blockquote{border-left:3px solid var(--primary);padding:8px 0 8px 24px;margin:1.8rem 0;font-family:var(--font-heading);font-style:italic;font-size:1.2rem;color:var(--primary)}

/* CTA box */
.article-cta{background:linear-gradient(135deg,var(--primary),#1a7fa8);color:var(--white);border-radius:var(--radius);padding:36px;margin:3rem 0 1rem;text-align:center}
.article-cta h3{color:var(--white);font-size:1.5rem;margin-bottom:10px}
.article-cta p{color:rgba(255,255,255,.92);margin-bottom:22px;font-size:1rem}
.article-cta .btn{display:inline-flex;align-items:center;gap:8px;padding:14px 32px;border-radius:var(--radius-btn);background:var(--white);color:var(--primary);font-weight:700;font-size:.95rem;text-decoration:none;transition:var(--transition)}
.article-cta .btn:hover{background:var(--primary-light);transform:translateY(-2px)}

/* Disclaimer */
.article-disclaimer{font-size:.85rem;color:var(--text-light);font-style:italic;border-top:1px solid var(--primary-softer);padding-top:1.5rem;margin-top:2rem;line-height:1.7}

/* ===== RELATED ARTICLES ===== */
.related{background:var(--bg);padding:80px 0}
.related h2{text-align:center;font-size:2rem;margin-bottom:3rem}
.related-grid{display:grid;grid-template-columns:repeat(2,1fr);gap:28px;max-width:900px;margin:0 auto}
.related-card{background:var(--white);border-radius:var(--radius);overflow:hidden;text-decoration:none;color:var(--text);transition:var(--transition);border:1px solid transparent}
.related-card:hover{transform:translateY(-6px);box-shadow:var(--shadow-lg);border-color:var(--primary-softer)}
.related-card img{width:100%;height:180px;object-fit:cover}
.related-card-body{padding:22px}
.related-tag{display:inline-block;background:var(--primary-light);color:var(--primary);padding:3px 10px;border-radius:20px;font-weight:600;font-size:.75rem;margin-bottom:10px}
.related-card h3{font-size:1.1rem;margin-bottom:6px;line-height:1.35}
.related-card p{font-size:.85rem;color:var(--text-light);line-height:1.65}

/* ===== FOOTER ===== */
.article-footer{background:#f0f4f8;padding:50px 0 30px;text-align:center}
.article-footer .brand{justify-content:center;margin-bottom:18px}
.article-footer .brand img{height:40px}
.article-footer p{font-size:.85rem;color:var(--text-light);line-height:1.7}
.article-footer .quick-links{margin:14px 0 0;display:flex;gap:18px;justify-content:center;flex-wrap:wrap}
.article-footer .quick-links a{font-size:.85rem;color:var(--primary);text-decoration:none;font-weight:600}
.article-footer .quick-links a:hover{text-decoration:underline}

/* ===== RESPONSIVE ===== */
@media(max-width:768px){
  .article-header{padding:40px 0 30px}
  .article-title{font-size:1.7rem}
  .article-lead{font-size:1rem}
  .article-body{padding:0 20px 60px}
  .article-body p,.article-body li{font-size:1rem}
  .article-body h2{font-size:1.5rem;margin:2.2rem 0 1rem}
  .article-body h3{font-size:1.2rem}
  .article-body table{font-size:.85rem;display:block;overflow-x:auto}
  .related-grid{grid-template-columns:1fr}
  .article-cta{padding:28px 22px}
}